The tariff classification of a woman’s garment similar to a tank top, from Cambodia.
Issued December 8, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0070
Headings: 6109
Product description
The submitted sample, Style #4304A, is a woman’s garment that is similar to a tank top. The sample extends below the waist, and is constructed from 75% cotton, and 25% polyester knit fabric. The sleeveless garment features a U-shaped neckline in front, a square neckline in back, and shoulder straps measuring 2 ¼ inches in width. The front panel is covered with plastic sequins. You have suggested that Style #4304A be classified in heading 6110 as a pullover. However, this style is classified in heading 6109. It exhibits all the required features of a tank top silhouette, varying slightly in the width of the shoulder straps. As such, it is considered to be “similar to” a tank top. We are returning your sample as you requested.
CBP rationale
The applicable subheading for Style 4304A will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton women’s or girls’, other, other.
Full text
NY L88790 December 8, 2005 CLA-2-61:RR:NC:WA:361 NY L88790 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Ms. Ramona G. Huskey Oxford Industries, Inc. Women’s Wear Division/Sourcing and Services 202 Hyatt Street Gaffney, SC 29341 RE: The tariff classification of a woman’s garment similar to a tank top, from Cambodia. Dear Ms. Huskey: In your letter dated November 3, 2005, you requested a tariff classification ruling. The submitted sample, Style #4304A, is a woman’s garment that is similar to a tank top. The sample extends below the waist, and is constructed from 75% cotton, and 25% polyester knit fabric. The sleeveless garment features a U-shaped neckline in front, a square neckline in back, and shoulder straps measuring 2 ¼ inches in width. The front panel is covered with plastic sequins. You have suggested that Style #4304A be classified in heading 6110 as a pullover. However, this style is classified in heading 6109. It exhibits all the required features of a tank top silhouette, varying slightly in the width of the shoulder straps. As such, it is considered to be “similar to” a tank top. We are returning your sample as you requested. The applicable subheading for Style 4304A will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton women’s or girls’, other, other. The rate of duty will be 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 4304A falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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